HomeMy WebLinkAboutOrdinances - No. 1079ORDINANCE NO. 1079
AN ORDINANCE AMENDING SECTION 4 OF ORDINANCE NO. 551
OF THE CITY OF LODI, IMPOSING A CITY SALES AND USE TAX;
PROVIDINGFORTHE PERFORMANCEBYTHESTATEBOARDOF
ISTRATION, OPERATION AND COLLECTION OF THE SALES AND
USE TAX HEREBY IMPOSED; SUSPENDING THE PROVISIONS OF
ORDINANCE NO. 55 1, AND ALL AMENDMENTS THERETO,
DURING SUCH TIME AS THIS ORDINANCE IS OPERATIVE; AND
PROVIDING PENALTIES FOR VIOLATIONS THEREOF.
EQUALIZATION OF ALL FUNCTIONS INCIDENT TO THE ADMIN-
The City Council of the City of Lodi does ordain as follows:
Section 1. Section 2(c) of Ordinance No. 551 is hereby repealed and
said Section is rqenacted to read in full as follows:
"Section 2. PURPOSE.
"(c) To adopt a sales and use tax ordinance which
imposes a ninety-five one hundredths of one per cent
(951 100%) tax, to and including September 30, 1976 and
at the rate of 1% thereafter, and provides a measure
thereforcthat can be administered and collected by the
State Board of Equalization in a manner that adapts
itself as fully as practical to, and requires the least
possible deviation from, the existing statutory and admin-
istrative procedures followed by the State Board of
Equalization in administering and collecting the
California State Sales and Use Taxes;"
Section 2. Section' 4(a) (1) of Ordinance No. 551 is hereby repealed
and said Section is reenacted to read in full as follows:
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"Section 4. SALES TAX.
"(a) (1) For the privilege of selling tangible personal
property at retail a tax is hereby imposed upon all retailers
in the City at the rate of ninety-five hundredths of one per
cent (95/ 100~0) to and including September 30, I976 and at
the rate of 1% thereafter of the gross receipts of the re-
tailer from the sale of all tangible personal property sold
at retail in the City of Lodi on and after the operative date
of this ordinance.
Section 3.
and said Section is reenacted to read in full as follows:
Section 5(a) of Ordinance No. 551 is hereby repealed
"Section 5. USE TAX.
"(a) An excise tax is hereby imposed on the storage,
use or other consumption in the City of Lodi of tangible per-
sonal property purchased from any retailer on or after the
operative date of this ordinance, for storage, use or other
consumption in the City at the rate of ninety-five one
hundredths of one per cent (95/100%) to and including
September 3,0, 1976 and at the rate of 1% thereafter of the
sales price of the property. The sales price shall include
delivery charges when such charges are subject to State
sales or use, tax regardless of the place to which delivery
is made. "
Section 4. Publication.
This ordinance shall be published one time in the "Lodi News-
Sentinel", a daily,newspaper of general circulation printed and
published in the C/ity of Lodi.
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Approved this 23rd day of June 1976
RICHARD L. HUGHES-
Mayor
City Clerk
State of California
County of San Joaquin, ss.
I, Alice M. Reimche, City Clerk of the City of Lodi,
do hereby cerijify that Ordinance No. 1079 was introduced at a
regular meeting of the City Council of the City of Lodi held
June 16, 1976 and was thereafter passed, adopted and ordered
to printiat an adjourned regular meeting of said Council held
June 23, 1976 by the following vote:
Ayes: Councilmen - Ehrhardt, Katnich,
Katsakian, Pinkerton and
Hughes
Noes : Councilmen - None
Absent: Councilmen - None
I further certify that Ordinance No. 1079 was
approved and signed by the Mayor on the date of its passage and
the same has been published pursuant to law.
ALICE M. REIMCHE
City Clerk
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